C00104 Walker Freight Services Ltd v C & E Comrs (1999) unreportedCustoms duties - external Community transit procedure - guarantee waiver - refusal by Commissioners of principal's application - grounds for refusal based on earlier failures to comply with Community Customs Code art 95(2)(e) - whether decision lawful - noThe Commissioners revoked the Appellant's entitlement to use the guarantee waiver facility under the external Community transit procedure and rejected a subsequent application for its reinstatement on the basis that the Appellant had not complied with Community Customs Code art 95(2)(e). That provision requires the applicant to given an undertaking
Customs duties - external Community transit procedure - guarantee waiver - refusal by Commissioners of principal's application - grounds for refusal based on earlier failures to comply with Community Customs Code art 95(2)(e) - whether decision lawful - no
The Commissioners revoked the Appellant's entitlement to use the guarantee waiver facility under the external Community transit procedure and rejected a subsequent application for its reinstatement on the basis that the Appellant had not complied with Community Customs Code art 95(2)(e). That provision requires the applicant to given an undertaking
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